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| Introduction to Employee Benefits | |
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| Introducing Employee Benefits | |
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| Defining and Exploring Employee Benefits | |
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| Defining Employee Benefits | |
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| Employee Benefits in the Total Compensation Scheme | |
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| The Field of Employee Benefits Practice | |
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| Legally Required Benefits | |
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| Discretionary Benefits | |
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| Origins of Employee Benefits | |
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| Legal and Regulatory Influences on Discretionary Benefits Practices | |
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| Strategic Planning for the Benefits Program | |
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| Basic Strategic Planning Concepts | |
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| Approaches to Strategic Benefit Planning | |
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| Information Used in Strategic Benefit Planning | |
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| External Environment | |
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| Internal Environment | |
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| Plan for the Book | |
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| The Psychology of Employee Benefits | |
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| Employment Relationship as Social Exchange | |
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| How Employee Benefits Constitute Social Exchange | |
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| Workforce Changes and the Employment Relationship | |
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| Psychological Contracts | |
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| Psychological Contract Development | |
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| Psychological Contract Violation | |
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| Employee Benefits as Constituting Psychological Contracts | |
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| Employee Attitudes and Employee Benefits | |
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| Justice and Perceived Organizational Support | |
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| Organizational Citizenship Behavior | |
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| Summary | |
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| The Economics of Employee Benefits | |
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| Why Do Employers Offer Benefits? | |
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| Cost Advantage | |
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| Recruiting Certain Types of Workers | |
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| Tax Incentives | |
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| Who Pays for Benefits? | |
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| Two Extensions | |
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| Government Mandates | |
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| Differences in Benefit Cost Increases across Groups of Workers | |
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| Summary | |
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| Regulating Employee Benefits | |
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| Labor Unions and Employee Benefits: The National Labor Relations Act of 1935 | |
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| The Internal Revenue Code | |
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| The Fair Labor Standards Act of 1938 | |
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| The Employee Retirement Income Security Act of 1974 | |
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| Defining Pension Plans and Welfare Plans | |
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| Scope of Coverage for Pension Plans and Welfare Plans | |
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| Protection of Employee Rights | |
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| Amendments to the Internal Revenue Code Relating to Retirement Plans | |
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| Jurisdiction, Administration, Enforcement, Joint Pension Task Force, and Other Issues | |
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| Plan Termination Insurance | |
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| The Consolidated Omnibus Budget Reconciliation Act of 1985 | |
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| The Health Insurance Portability and Accountability Act of 1996 | |
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| The Pension Protection Act of 2006 | |
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| Federal Equal Employment Opportunity Laws | |
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| The Equal Pay Act of 1963 | |
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| Title VII of the Civil Rights Act of 1964 | |
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| The Age Discrimination in Employment Act of 1967 (ADEA) | |
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| The Pregnancy Discrimination Act of 1978 | |
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| The Americans with Disabilities Act of 1990 | |
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| The Civil Rights Act of 1991 | |
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| Genetic Information Nondiscrimination Act of 2008 | |
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| Summary | |
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| Retirement, Health, and Life Insurance | |
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| Employer-Sponsored Retirement Plans | |
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| Defined Retirement Plans | |
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| Origins of Employer-Sponsored Retirement Benefits | |
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| Trends in Retirement Plan Coverage and Costs | |
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| Minimum Standards for Qualified Plans | |
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| Qualified Plans | |
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| Defined Benefit Plans | |
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| Benefit Formulas | |
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| Nondiscrimination Rules: Testing | |
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| Accrual Rules | |
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| Minimum Funding Standards | |
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| Benefit Limits and Tax Deductions | |
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| Defined Contribution Plans | |
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| Individual Accounts | |
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| Investments of Contributions | |
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| Employee Participation in Investments | |
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| Nondiscrimination Rules: Testing | |
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| Accrual Rules | |
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| Minimum Funding Standards | |
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| Contribution Limits and Tax Deductions | |
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| Types of Defined Contribution Plans | |
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| Section 401(k) Plans | |
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| Profit-Sharing Plans | |
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| Stock Bonus Plans | |
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| Employee Stock Option Plans (ESOPs) | |
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| Savings Incentive Match Plans for Employees (SIMPLEs) | |
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| Section 403(b) Tax-Deferred Annuity Plans | |
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| Section 457 Plans | |
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| Hybrid Plans | |
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| Cash Balance Plans and Pension Equity Plans | |
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| Target Benefit Plans | |
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| Money Purchase Plans | |
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| Age-Weighted Profit-Sharing Plans | |
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| Summary | |
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| Employer-Sponsored Health Insurance Programs | |
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| Defining and Exploring Health Insurance Programs | |
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| Origins of Health Insurance Benefits | |
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| Health Insurance Coverage and Costs | |
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| Individual versus Group Insurance Coverage | |
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| Regulation of Health Insurance Programs | |
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| Federal Regulation | |
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| Tax Regulations | |
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| State Regulation | |
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| Fee-for-Service Plans | |
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| Types of Medical Expense Benefits | |
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| Features of Fee-for-Service Plans | |
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| Major Medical Insurance Plans: Supplemental and Comprehensive | |
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| Managed Care Plans | |
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| Health Maintenance Organizations | |
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| Types of Health Maintenance Organizations | |
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| Features of Health Maintenance Organizations | |
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| Preferred Provider Organizations | |
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| Features of Preferred Provider Organizations | |
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| Point-of-Service Plans | |
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| Specialized Insurance Benefits | |
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| Dental Insurance | |
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| Vision Insurance | |
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| Prescription Drug Benefits | |
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| Mental Health and Substance Abuse | |
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| Maternity Care | |
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| Consumer-Driven Health Care | |
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| Retiree Health Care Benefits | |
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| Summary | |
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| Employer-Sponsored Disability Insurance and Life Insurance | |
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| Disability Insurance | |
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| Origins of Disability Insurance | |
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| Short-Term Disability Insurance Programs | |
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| Long-Term Disability Insurance Programs | |
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| Funding Disability Insurance Programs | |
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| Employee and Employer Tax Obligations | |
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| Relationships between Company-Sponsored Disability Plans and Benefits Laws | |
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| Life Insurance | |
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| Origins of Life Insurance | |
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| Coverage and Costs of Life Insurance | |
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| Types of Life Insurance Programs | |
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| Group Term Life Insurance | |
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| Tax Treatment of Group Term Life Insurance | |
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| Universal Life Insurance | |
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| Accidental Death and Dismemberment Insurance | |
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| Summary | |
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| Government-Mandated Social Security and Workers' Compensation Programs | |
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| Origins of Social Security and Workers' Compensation Programs | |
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| Introduction to the Social Security Programs | |
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| Employers Required to Participate in Social Security Programs | |
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| Administration of Social Security Programs | |
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| Social Security Numbers | |
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| Old-Age, Survivor, and Disability Insurance (OASDI) | |
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| Qualifying for OASDI Benefits | |
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| Determining Benefit Amounts | |
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| Old-Age Benefits | |
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| Survivor Benefits | |
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| Disability Benefits | |
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| Medicare | |
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| Eligibility Criteria for Medicare Benefits | |
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| Medicare Part A Coverage | |
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| Medicare Part B Coverage | |
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| Medigap Insurance | |
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| Medicare Part C: Medicare Advantage | |
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| Medicare Prescription Drug Benefit | |
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| Medicare as the Primary or Secondary Payer | |
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| Financing OASDI and Medicare Programs | |
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| Unemployment Insurance | |
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| Eligibility Criteria for Unemployment Insurance Benefits | |
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| Unemployment Insurance Benefit Amounts | |
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| State Compulsory Disability Laws (Workers' Compensation) | |
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| Coverage of Workers' Compensation Programs | |
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| Cost of Workers' Compensation Insurance | |
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| Workers' Compensation Claims | |
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| Types and Amounts of Workers' Compensation Benefits | |
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| Employers' Rights under Workers' Compensation Programs | |
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| Financing Workers' Compensation Programs | |
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| Employer and Employee Tax Obligations | |
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| Relationship between Workers' Compensation and Benefits Laws | |
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| Summary | |
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| Services | |
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| Paid Time-Off and Flexible Work Schedules | |
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| Defining and Exploring Paid Time-Off Programs | |
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| Paid Time-Off Practices | |
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| Holidays | |
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| Vacation | |
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| Sick Leave | |
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| Personal Leave | |
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| Integrated Paid Time-Off Policies or Paid Time-Off Banks | |
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| Bereavement or Funeral Leave | |
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| Jury Duty and Witness Duty Leaves | |
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| Military Leave | |
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| Nonproduction Time | |
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| On-Call Time | |
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| Sabbatical Leave | |
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| Volunteerism | |
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| Leave under the Family and Medical Leave Act of 1993 | |
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| Flexible Scheduling | |
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| Flextime Schedules | |
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| Compressed Workweek Schedules | |
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| Telecommuting | |
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| Summary | |
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| Accommodation and Enhancement Benefits | |
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| Defining Accommodation and Enhancement Benefits | |
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| Rationale for Accommodation and Enhancement Benefits | |
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| Tax Benefits for Employers and Employees | |
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| The Mental and Physical Well-Being of Employees and Family Members | |
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| Employee Assistance Programs | |
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| Wellness Programs | |
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| Family Assistance Programs | |
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| Adoption Assistance Programs | |
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| Educational Benefits for Employees | |
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| Educational Assistance Programs | |
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| Tuition Reimbursement Programs | |
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| Scholarship Programs | |
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| Support Programs for Daily Living | |
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| Transportation Services | |
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| Physical Fitness | |
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| Summary | |
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| Extending Employee Benefits: Design and Global Issues | |
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| Managing the Employee Benefits System | |
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| A Comparison of Traditional Benefits Plans and Flexible Benefits Plans | |
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| A One-Size-Fits-All Approach | |
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| Employer Choice to Customize Benefits | |
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| Cafeteria Plans under Section 125 | |
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| Types of Flexible Benefit Plan Arrangements | |
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| Communicating the Employee Benefits Program | |
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| Legal Considerations in Benefits Communication | |
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| The "Good Business Sense" of Benefits Communication | |
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| Managing the Costs of Employee Benefits | |
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| Cost-Control Methods | |
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| Employee Education | |
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| Utilization Revieius | |
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| Case Management | |
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| Provider Payment Systems | |
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| Lifestyle Interventions | |
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| Outsourcing the Benefits Function | |
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| The Future of Employee Benefits | |
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| Changing Employment Contract | |
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| Accountability to Shareholders | |
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| Recent and Proposed Legislation | |
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| Domestic Partner Benefits and Same-Sex Marriage Issues | |
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| Generational Diversity and Workplace Conflict | |
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| Presidential-Year Politics | |
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| Summary | |
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| Global Employee Benefits at a Glance | |
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| Not All Employee Benefits Are Alike | |
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| North America | |
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| Canada | |
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| Mexico | |
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| South America | |
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| Brazil | |
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| Argentina | |
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| Europe | |
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| France | |
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| Germany | |
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| Spain | |
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| United Kingdom | |
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| The Netherlands | |
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| Italy | |
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| Poland | |
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| Sweden | |
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| Russia | |
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| Asia | |
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| The People's Republic of China | |
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| Hong Kong | |
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| Japan | |
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| South Korea | |
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| India | |
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| Saudi Arabia | |
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| Africa | |
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| South Africa | |
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| Australia | |
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| Summary | |
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| Glossary | |
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| Index | |